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Goods and Service TaxArticle·22 September 2026

Delhi HC says DGGI Can Use a Common Adjudicating Authority Across States

By J the App

Executive Summary

Eight petitioners challenged the jurisdiction of the Delhi-based Common Adjudicating Authority in proceedings arising from an alleged fraudulent IGST/ITC chain. The High Court held that the relevant notifications had already conferred pan-India jurisdiction on specified DGGI adjudicating officers, while the impugned circular merely selected the competent officer using the highest-demand criterion. The merits and evidentiary challenges were left open for statutory appeal.

Domain| IDT | GST

The Position

A CBIC circular does not itself ...

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